Device to serve paper sales tax slips



Uct. 3i, 1944. L. G. BELoUD 2,361,528

DEVICE TO SERVE PAPER S'ALES TAX SLIPS Filed March 9, 1943 fQQ-L 5 5' ll l Patented Oct. 31, 1944 UNITED STATES PATENT gorf-Fiel?.

DEVICE T SERVE PAPER SALESl TAX SLIPS Leon Gustave Beloud, Colfax, Calif.

Application March 9, 1943, Serial No. 478,559

3 Claims.

The invention relates to improvements in a cutting device which separates the various sections of suitable material with alminimum of effort from the main body of said material and the objects of the improvement are,

First, to save Vital metals;

Second, to facilitate the operation of making change, more especially where it entails the use of fractional currency; and if and when this improvement should be used by the United States, or any of its separate States, when used for the purpose of collecting sales or use taxes, this device would accomplish the following objects:

1. Collecting these taxes in advance and'at a minimum of expense and labor.

2. Prevent any loss or evasion of the payment due.

3. Simplify the accounting and prevent individuals and merchants from collecting and keeping for themselves the moneys collected in excess of the amounts which they should pay the government under the law. The amount of such excess is small in some cases, but immense where large rms are concerned. The use of this de- Vice prevents the collectors from using the moneys due the government for their own benefit, in some cases for lengthy periods. rlhe excess collections mentioned above are caused by the fact that under our present coinage system we do not have such fractional currency as mills,

. 1/4 cents, etc. A

4. Collection of these taxes would entail a minimum of expense if the material was sold and distributed by the post offices, banks or other Federal institutions.

5. The Government should provide and print the necessary material which then could be sold to merchants and the general public by local post oflices or other approved financial establishments.

If this device or system was not adopted by government agencies, private firms could use the device for the collection of the sales or use taxes.

Figure 1 shows a general front View of the whole assembly in which a portion of one of the ends of the container has been cut out, in order to show several portions of the ends of parts contained in the receptacle.

Figure 2 shows a portion of the fixed blade which is permanently attached to the frame and over which the material under process is made to pass.

Figure 3 shows about one half of the knife blade and the gap which separates one end of this blade from the other half, together with a trip situated on its upper edge which can be used to arrest the movement of the material and hold the same in place.

Figure 4 shows one end of the cutting assembly composed of part of the rear stationary member and a part of the hingedv knife blade; the space which exists between the surfaces of these two parts and also the bolts, nuts and springs, which regulate the space separating the cutting blade froml the rear plate and in addition obtain the pressure desired upon the material under operation. y v 1 Figure 5 shows a front view of several section of the material drawn off the roller which holds such material and the lines ofpartial separation between such sections.v n

Figure 6 is intended to show the reverse side of onev of the sections composing the material. One form of this'invention is illustrated in the accompanying drawing, in which Fig. 1 is a front view of the entire assembly iny which l is a receptacle or frame, a portion of one end of which has been cut out, in order to show a roll 5 of material, divided transversely into sections, by the elimination of a portion of the substance composing this roll 4 is a roller which is journaled at each end thereof for rotation in bearings formed by slots or openings in opposite ends of frame. 'l is a partition permanently secured to the main body of the frame ofvwhich the upper edge is close to the upper edge of this partition, thus enabling the materialto pass"v between the partition and the roller. The partition Ais set at an angle in order to allow thelower portion of said partition to come in contact with' the cutting edge of the knife blade 8 hung vertically on the face of the frame I.

The cutting blade 8 can be adjusted bythe use of two bolts 2|` one of which is located and sel cured on each end of the partition. These bolts pass through opening |9--I9 of suitable dimensions located at the extremities of the knife blade. Between the outer surface of knife blade 8 and the wing nuts Il-H are placed small helical springs 12,-!2 which permit an adjustment of the pressure exerted on the material tion of the lower edge of this partition has been cut out, leaving an opening corresponding in shape and size with the opening shown in the knife blade 8 in Figures 3 and 4.

Figure 3 is the knife blade 8 in which 20 shows a projection on the upper corner of Vthe knife blade intended to fit in an opening on the front of frame I which allows the blade to swing therein. I9 is 4anopening in .this knife vblade which allows the stemQf-the wingxbolt 2Iv to pass through the projection located on the lower edge and end of said part 8 while 9 shows a pawl hinged I on the center of the upper edge of 8 of which one part is shaped in such a manner i that a portion of the end is bent at right angle I4 and of which the other part has a suitable spring II) attached thereto which rests on the of the width of part I4, Figure 3 also shows a portion cut out of its central part of 8 to correspond `in extent'to'the portion removed from the partition 1 as shown in Figures 2 and 4.

Figure 4 shows `an end view of the assembly of parts'l anda. 1 1 v Figure 5 is merely an illustration of one use of the device and shows the face of thematerial,

while Y Figure 6 is intended to side of onefof the sections.

The portions of material shown as composing the roll'are partly' separated from one another by perforations 6a which extend from each side of the material,y and a gap or opening of suitable width and length 6 located in the center of the material. One edge of this gap is on the same line as the perforations located at each end as shown in Figures l, 5 and 6.

After placing a roll of material 3 in the frame of'ithe device by inserting the lugs 3 in the openings 22 located in the top of the frame, the operator draws`one `edgey of vthe material 5 composing 'said roll between the roller d ,and the partition 'I1 andftlien'` down through the opening whichjseparates the partition 1 from the blade 8.' As soon as the material passes into the space or vopening formed by themissingportions Vin center of parts Iand 8 the section can be seized by the'ingers of one handand'the lower edge of said section 'can kbe brought downto the cutting 'edge of part 8. At this time the edge I4 of the pawl 9 willdrop into the opening 6 unless the operatorl prevents it by exerting pressureon' the lower end of thepawl.` y ,A Then the operator rcan,.by putting pressure on the lower half of the pawl or dog 9 raise the uprepresent the reverse per portion of 9 and disengage it from the opening 6 in the material under operation. And while suchl pressure is exerted, the section can be the lower part of the dog or pawl 9 in order to disengage the bent edge I4 of said pawl from the opening 6.

I am aware that prior to my invention, paper cutting machines have been made with cutting blades, I therefore do not claim such a combination broadly, but I claim:

1. In a cutting device, adapted to divide material into sections, along preformed lines of partial separation, said lines consisting of perforations and larger openings, the combination of a hinged adjustable knife blade, provided with spaced cutting portions separated by a central space, with a permanently secured back plate which is provided with a central gap corresponding in size and shape with the space existing in the center of the knife blade, thus leaving a portion of the next section of the material visible and accessible, in order to allow the operator to withdraw the material to the desired position which will permit a section to be separated from the main body of thematerial and to repeat the operation at will.

2. In' a cutting device, adapted to divide material into sections, along preformed lines of partial separation, said lines consisting of perforations and larger openings; the combination of a -hinged knife blade which is provided with spaced cutting portions separated by a central space, a

permanently secured back plate provided with a gap equal in size to the space separating the portions of the knife blade thus leaving an opening which enables the operator of the device to reach and withdraw a section of the material to the desired position for separation, leaving a portion of the nextsection visible and accessible in order to allow a repetition of the operation.

' 3. In a cutting device, adapted to divide material into sections along preformed lines consist-k 

